税差理论

  • 网络Tax difference theory
税差理论税差理论
  1. 传统学派主要有一鸟在手理论,MM股利无关论、税差理论;

    Traditional school includes bird-in-hand theory , MM theory and tax difference theory ;

  2. 首先围绕股利是否影响公司市场价值,介绍三种具有代表性的传统理论观点:股利无关论、一鸟在手理论和税差理论。

    The chapter one first introduces several views on the western traditional and modern dividend theories according to whether dividend influences the market value of company : dividend indifference theory , bird-in-one-hand theory and taxation difference theory .